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Council tax

Council tax discounts and exemptions

Find out if you're entitled to discounts on your council tax.

Some households are entitled to a reduction in council tax based on personal circumstances or the condition of the property.


Single person's discount

Council tax is issued on the assumption that two adults are living in the property. If only one adult lives in the property, the council tax is reduced by 25%.

 Apply for single person's discount

Residents that aren't counted when working out the number of adults who live in a property include:

  • students
  • apprentices
  • long-term hospital patients
  • people with a disability
  • people with a mental impairment
  • care workers
  • care leavers
  • people with a second home or an unoccupied property
  • youth trainees
  • people whose main residence is a hostel or a night shelter
  • people who are members of religious communities
  • people in prison
  • people under 18

While these residents are not counted towards the number of adults that live in a property (single person's discount), they may be eligible for a different discount.

Find out if you're eligible and apply for a discount


An exemption may be awarded from payment of council tax where a property is unoccupied or is solely occupied and:

  • unfurnished
  • undergoing major repair work or structural alteration
  • due to the death of the last occupier
  • held for use by a minister of religion
  • due to repossession
  • difficult to let because it forms part of another property
  • due to legal prohibition
  • owned by a charity
  • was last used in connection to agriculture

Certain properties may also qualify for exemption where all the occupants are:

  • students
  • under 18
  • severely mentally impaired
  • under 20 and are school or college leavers

Find out if you're eligible and apply for an exemption


For advice about a discount or exemption please contact the Council Tax team.


Phone: 0141 577 3002

Further information

If you're on a low income because of benefits or low paid work, you may also qualify for a council tax reduction.

Find out if you're eligible for a council tax reduction

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